engleski

Accounting Information for the Cross-cultural business communication in the Hospitality Industry

Accounting is an intrinsic part of any business. This paper presents some research results on the role of accounting and other standards in the preparation of internationally accepted business information in Croatian hospitality industry. Primarily, the globally accepted IFRSs are legal requirements for financial reporting of listed companies, but more important are standards that provide preparation of internationally acceptable and understandable business information, prepared in managerial accounting. Croatia has more than 20 year tradition of successful implementing of USALI standards and segment reporting. However, in recent years significant efforts to set up a reporting system on quality (ISO 9001), environment (ISO 14001, EMAS), sustainable development (GRI), or health tourism (USFRS), are recognised. They create starting points for preparing comparable information, without which, is not possible to assess the competitiveness of each hotel in the global environment successfully.

information ; standards ; hospitality ; sustainability ; reporting ; Croatia

Prezentacija rezultata istraživanja na projektu CrossBench Benchmarking hrvatskog i slovenskog hotelijerstva: Instrument za povećanje konkurentnosti i razvoja poduzetništva (Europska teritorijalna suradnja, Operativni program Slovenija-Hrvatska 2007 - 2013., br. 4300-113/2012-SVLR)